Reporting Principles
- Section 442.11 - Accrual reporting
- Section 442.12 - Matching of revenue and expenses
- Section 442.13 - Deductions from operating revenue
- Section 442.14 - Fund accounting
- Section 442.15 - Long-term security investments
- Section 442.16 - Pooled investments
- Section 442.17 - Inventories
- Section 442.18 - Accounting for property, plant and equipment
- Section 442.19 - Timing differences
- Section 442.20 - Accounting for pledges
- Section 442.21 - Self-insurance
- Section 442.22 - Related organizations
- Section 442.23 - Debt financing for plant replacement and expansion purposes